Legal Opinion
Hufnagle v. Commissioner
United States Tax Court
Decided March 24, 1986No. Docket No. 15700-84Unpublished
1Opinion of the Court
PAUL C. HUFNAGLE AND G. PHYLLIS HUFNAGLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hufnagle v. Commissioner
Docket No. 15700-84.
United States Tax Court
T.C. Memo 1986-119; 1986 Tax Ct. Memo LEXIS 496; 51 T.C.M. (CCH) 694; T.C.M. (RIA) 86119;
March 24, 1986.
Paul C. Hufnagle, pro se.
Mark Pridgeon, for the respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: with respect to petitioners' 1980 Federal income tax, respondent determined a deficiency of $5,257 and an addition to tax of $263 under section 6653(a). 1 After concessions, the issues are: (1) whether petitioners…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. HorstSupreme Court of the United States · 1940
- Enoch v. CommissionerUnited States Tax Court · 1972
- Challenge Mfg. Co. v. CommissionerUnited States Tax Court · 1962
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
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